David J Pearson LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC379852

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,177		7,067

			5,177		7,067
CURRENT ASSETS
Debtors	5	350		538

		350		538
Creditors: Amounts Falling Due Within One Year	6	(1,110 )		(720 )

NET CURRENT ASSETS (LIABILITIES)			(760 )		(182 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,417		6,885

NET ASSETS ATTRIBUTABLE TO MEMBERS			4,417		6,885

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		65,384		49,879

			65,384		49,879

Equity
Members' other interests
Members' capital		(66,813)		(48,840)
Other reserves		5,846		5,846

			(60,967)		(42,994)

			4,417		6,885

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			65,384		49,879
Members' other interests			(60,967)		(42,994)

			4,417		6,885

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David J Pearson LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr David Pearson

Designated Member

13th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

David J Pearson LLP is a limited liability partnership, incorporated in England & Wales, registered number OC379852 . The Registered Office is 1 Motley Row, Motley Lane, Guiseley, Leeds, LS20 9EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

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David J Pearson LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	24,031	342	3,101	27,474

As at 31 March 2026	24,031	342	3,101	27,474

Depreciation
As at 1 April 2025	17,716	342	2,349	20,407
Provided during the period	1,263	-	627	1,890

As at 31 March 2026	18,979	342	2,976	22,297

Net Book Value
As at 31 March 2026	5,052	-	125	5,177

As at 1 April 2025	6,315	-	752	7,067

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Prepayments and accrued income	350	538

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Accruals and deferred income	1,110	720

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